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Enclosed are comments on the taxation of digital assets. These comments are submitted on behalf of the American Bar Association's Section of Taxation and have not been reviewed or approved by the House of Delegates or the Board of Governors of the American Bar Association. Accordingly, they should...

On June 27, 2023, the U.S. Supreme Court decided that states can require corporations registered in their state to consent to be sued in the state as a condition of doing business there—even if the facts of a lawsuit occurred several states away and the corporation is not "at home" in the state...

Appellate Practice: Celebrating 40 years at the Minnesota Court of Appeals Katie Barrett Wiik and co-panelist Jon Schmidt will discuss the rich history at the Minnesota Court of Appeals with the current Chief Judge and several former Chief Judges. - Jon Schmidt; Assistant Hennepin County Attorney –...

Special Taxing Regimes and Tax Incentives in Latin America and the United States The panel will consider the various special tax regimes and tax incentives that are available in Latin America and the United States. Special consideration will be given to the ESG initiatives that are giving rise to...

Introduction The Supreme Court of the United States recently clarified the scope of appellate review over "purely legal" issues in cases where no post-trial motions were filed prior to an appeal. In Dupree v. Younger, No. 22-210, the Court unanimously reversed a decision of the United States Court...

David Shapiro, Chair of Saul Ewing's Tax and Employee Benefits Practice, will moderate a panel at the ABA Section of Taxation 2023 May Tax Meeting on May 5, 2023. The session is entitled "Current Developments in Inbound International Tax and Treaties." The panel will discuss recent and anticipated...

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